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PENGARUH INTANGIBLE ASSET TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI MEDIASI [PDF]

open access: yesMIX: Jurnal Ilmiah Manajemen, 2019
This study aims to examine and analyze the effect of intangible asset on financial performance with competitive advantage as a mediation at Tenun Ikat SMEs Lamongan.
Ika Purwanti, Mu’ah .
doaj   +2 more sources

A study on intangible assets disclosure: An evidence from Indian companies [PDF]

open access: yesIntangible Capital, 2011
Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets.
Subash Chander, Vishakha Mehra
doaj   +2 more sources

Measuring intangible asset: firm reputation

open access: yesBusiness: Theory and Practice, 2022
The purpose of this research is to find out the measurement of firm reputation that are still relevant to represent firm reputation. The measurement that are being tested in this research are CSR Award, Firm Age, Listing Age, Market Capitalization, Buy ...
Edi Edi, Erna Wati
doaj   +2 more sources

Intangible Assets in Business Combinations [PDF]

open access: greenRevista de Management Comparat International, 2015
In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
doaj   +1 more source

Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets

open access: diamondВестник Российского экономического университета имени Г. В. Плеханова, 2022
In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the
V. V. Manuylenko, M. V. Galasova
doaj   +3 more sources

Does intangible assets affect the financial performance and policy of commercial banks' in the emerging market?

open access: yesPLoS ONE, 2022
In a digital and knowledge based economy, intangible assets are predominant and their role along with age and knowledge has become key success factors for firms.
Bayelign Abebe Zelalem, Ayalew Ali Abebe
doaj   +1 more source

Exploring European Citizens’ Resilience to Misinformation: Media Legitimacy and Media Trust as Predictive Variables

open access: yesMedia and Communication, 2023
Building on the notion of an intangible resource, this research conceptualizes resilience as an intangible resource that can be ascribed to countries (governments and media) and explores its sources.
Carlos Rodríguez-Pérez   +1 more
doaj   +1 more source

Accounting treatment of brand as an intangible asset of enterprises [PDF]

open access: yesEkonomski Pogledi, 2019
The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise.
Stevanović Tatjana, Rastić Amer
doaj   +1 more source

Pengaruh Management Compensation, Corporate Social Responsibility, dan Intangible Asset Intensity Terhadap Profit Shifting

open access: yesMonex: Journal Research Accounting Politeknik Tegal, 2023
Tujuan dari studi ini yaitu guna mencari tahu, membuktikan serta menganalisis pengaruh management compensation, corporate social responsibility, dan intangible asset intensity terhadap profit shifting.
Jihan Afia Karunia, Wiwit Irawati
doaj   +1 more source

Asset securitization and bank stock price performance: Bubble increase or risk transfer?

open access: yesBorsa Istanbul Review, 2023
In this study, we analyzed 40 commercial bank annual reports from 2014 to 2021 to clarify the influence of tangible and intangible asset securitization on bank stock price bubbles, based on the banks’ preference for issuing asset securitization.
Qinghan Liu   +3 more
doaj   +1 more source

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